完善税制,健全税法是社会主义市场经济和改革开放潮流的必然要求。以税收法制化为主旨的税制管理系列活动自然具有十分重要的理论意义和实践意义。理顺相关税收基本语言,明晰易混淆概念间的区别与联系,有助于合理界定税制管理的涵义、要素、研究范围等内容,为税制管理的实践做出相应的理论铺垫。 Perfecting the tax system and improving the tax law are the inevitable requirements of the socialist market economy and the tide of reform and opening up. Tax legal system for the main purpose of the tax management of a series of activities of natural nature has a very important theoretical and practical significance. To straighten out the basic tax related taxation language and to clarify the differences and connections between the concepts can help to define the meaning, elements and research scope of the taxation taxonomy reasonably, and make corresponding theoretical grounds for the practice of taxation management.